2010 Utah Code
Title 59 - Revenue and Taxation
Chapter 02 - Property Tax Act
59-2-1207 - Claim applied against tax liability -- One claimant per household per year.

59-2-1207. Claim applied against tax liability -- One claimant per household per year.
(1) A county shall apply as provided in Subsection 59-2-1206(1)(c) the amount of a credit under this part against:
(a) a claimant's property tax liability; or
(b) the property tax liability of a spouse who was a member of the claimant's household in the year in which the claimant applies for a homeowner's credit under this part.
(2) Only one claimant per household per year is entitled to payment under this part.

Amended by Chapter 221, 2001 General Session
Amended by Chapter 310, 2001 General Session

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